In this Act, unless the context otherwise requires,—
(a) " appointed day" means the day on which this Act comes into force ;
(b) "basic tax" means the tax imposed under the provisions of the Kerala Land Tax Act, 1961 (13 of 1961) ;
(c) "financial year" means the year commencing on the 1st day of April ;
(d) "holding" means any parcel or parcels of Sree Pandaravaka land held by a landholder;
(e) "kuthakapattom" means a lease of Sree Pandaravaka Thanathu lands or of trees on such lands granted for a consideration payable in money or in kind or in both, whether annually or otherwise ;
(f) " landholder" means a person who holds Sree Pandaravaka land directly under the Temple on Pattom, Otti, Jenmon, Kudijenmom or Danam or under any other tenure by whatever name called, and includes his heirs, legal representatives and assigns; but does not include a person who holds Sree Pandaravaka Thanathu lands on kuthakapattom ;
(g) "prescribed" means prescribed by rules made under this Act ;
(h) "rent" means whatever is lawfully payable in money or in kind or in both, to the temple by a landholder for the use and occupation of any Sree Pandaravaka land ;
(i) "Sree Pandaravaka land" means any land owned by the Sree Padmanabhaswamy Temple and registered in the revenue records as "Sree Pandaravaka" ;
* Received the assent of the President on 22nd June, 1971 and published in the Kerala Gazette Extraordinary No. 295, dated 28th June, 1971.
1 w.e.f. 01.08.1971 (vide S.R.O. No. 277/71 dated 31.07.1971).
(j) "Sree Pandaravaka Thanathu land" means land registered as "Sree Pandaravaka Thanathu" in the revenue records and includes such land held on kuthakapattam ;
(k) " Temple " means the Sree Padmanabhaswamy Temple at Trivandrum .